# Local Government Finance Act 1992, Paragraph 5


Regulations under this Schedule may include, as regards a case where persons are or will be jointly and severally liable to pay to an authority, in respect of a particular dwelling, an amount in respect of council tax for a financial year, provision equivalent to that included under paragraph 4 above subject to any modifications the Secretary of State thinks fit.

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Source: https://www.legislation.gov.uk/ukpga/1992/14/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1992/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.